The Tax Cuts and Jobs Act (TCJA) of 2017 marked a significant change in U.S. domestic and international tax policy …-border acquisitions by U.S. firms. Specifically, U.S. acquirers with little foreign presence prior to the TCJA are more likely to acquire …

-border Mergers & Acquisitions (M&As), and for this form of FDI (empirical) research on location choice within countries has been … neglected. In this paper we analyze the within country location-target selection of M&As in the USA. Extending Guadalupe (2012 … the USA for the period 1985-2012, we compare location choices of cross-border M&As to that of national M&As. We find that …

Due to the differences in the merger waves across markets, the market for cross-border mergers and acquisitions by …–2008 period. Further, it compares the empirical findings from India with the prior findings from the USA. It is evident from the …-related mergers and acquisitions by Indian companies. The empirical findings also showed positive results in the post …